Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2020- Integrated Tax (Rate)
New Delhi, the 26th March, 2020
G.S.R......(E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section
(4) of section 9, sub-section (1) of section 6, and clauses (iii) and (xxv) of section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15
and section 148 of the the Central Goods and Services Tax Act, 2017 (12 of 2017), Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of India, in
the Ministry of Finance (Department of Revenue) No. 8/2017-
Integrated Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 683(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items
and entries shall be inserted, namely, -
(3) |
(4) |
(5) |
“(ia) Maintenance, repair or overhaul services in respect of
aircrafts, aircraft engines and other aircraft components or
parts. |
2.5 |
- |
(b) in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and
figures “and (ia)” shall be inserted.
2. This notification shall come into force with effect from the 1st day of April, 2020.
[F. No. 354/32/2020- TRU]
(Pramod Kumar)
Director to the Government of India
Note: -The principal No. 8/2017-
Integrated Tax (Rate), dated the 28th June, 2017was
published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June,
2017 and was last amended by notification No. 25/2019- Integrated Tax (Rate), dated the 22nd
November, 2019 vide number G.S.R. 871(E), dated the 22nd November, 2019.
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